{"id":26023,"date":"2016-12-25T13:48:31","date_gmt":"2016-12-25T13:48:31","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=26023"},"modified":"2016-12-25T13:51:39","modified_gmt":"2016-12-25T13:51:39","slug":"yeu-cau-doi-voi-thong-tin-trinh-bay-trong-bao-cao-tai-chinh-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=26023","title":{"rendered":"Y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi th\u00f4ng tin tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133."},"content":{"rendered":"

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a> v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017.<\/span>
\n\u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i c\u1ee7a Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong>, ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c thay \u0111\u1ed5i nh\u1eb1m tu\u00e2n th\u1ee7 Ph\u00e1p lu\u1eadt K\u1ebf to\u00e1n. K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax <\/a>xin cung c\u1ea5p t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

Y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi th\u00f4ng tin tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133.<\/span><\/strong><\/h2>\n

1. Th\u00f4ng tin tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7, kh\u00e1ch quan, kh\u00f4ng c\u00f3 sai s\u00f3t \u0111\u1ec3 ph\u1ea3n \u00e1nh trung th\u1ef1c, h\u1ee3p l\u00fd t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/h2>\n

\u00a0– Th\u00f4ng tin \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u1ea7y \u0111\u1ee7 khi bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec3u \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ea5t, h\u00ecnh th\u1ee9c v\u00e0 r\u1ee7i ro c\u1ee7a c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n. \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 kho\u1ea3n m\u1ee5c, vi\u1ec7c tr\u00ecnh b\u00e0y \u0111\u1ea7y \u0111\u1ee7 c\u00f2n ph\u1ea3i m\u00f4 t\u1ea3 th\u00eam c\u00e1c th\u00f4ng tin v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng, c\u00e1c y\u1ebfu t\u1ed1 v\u00e0 t\u00ecnh hu\u1ed1ng c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng t\u1edbi ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n m\u1ee5c.<\/span><\/p>\n

\u00a0– Tr\u00ecnh b\u00e0y kh\u00e1ch quan l\u00e0 kh\u00f4ng thi\u00ean v\u1ecb khi l\u1ef1a ch\u1ecdn ho\u1eb7c m\u00f4 t\u1ea3 c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh. Tr\u00ecnh b\u00e0y kh\u00e1ch quan ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh trung l\u1eadp, kh\u00f4ng ch\u00fa tr\u1ecdng, nh\u1ea5n m\u1ea1nh ho\u1eb7c gi\u1ea3m nh\u1eb9 c\u0169ng nh\u01b0 c\u00f3 c\u00e1c thao t\u00e1c kh\u00e1c l\u00e0m thay \u0111\u1ed5i m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh l\u00e0 c\u00f3 l\u1ee3i ho\u1eb7c kh\u00f4ng c\u00f3 l\u1ee3i cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

\u00a0 – Kh\u00f4ng sai s\u00f3t c\u00f3 ngh\u0129a l\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 b\u1ecf s\u00f3t trong vi\u1ec7c m\u00f4 t\u1ea3 hi\u1ec7n t\u01b0\u1ee3ng v\u00e0 kh\u00f4ng c\u00f3 sai s\u00f3t trong qu\u00e1 tr\u00ecnh cung c\u1ea5p c\u00e1c th\u00f4ng tin b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng. Kh\u00f4ng sai s\u00f3t kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 ho\u00e0n to\u00e0n ch\u00ednh x\u00e1c trong t\u1ea5t c\u1ea3 c\u00e1c kh\u00eda c\u1ea1nh, v\u00ed d\u1ee5, vi\u1ec7c \u01b0\u1edbc t\u00ednh c\u00e1c lo\u1ea1i gi\u00e1 c\u1ea3 v\u00e0 gi\u00e1 tr\u1ecb kh\u00f4ng quan s\u00e1t \u0111\u01b0\u1ee3c kh\u00f3 x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u00ednh x\u00e1c hay kh\u00f4ng ch\u00ednh x\u00e1c. Vi\u1ec7c tr\u00ecnh b\u00e0y m\u1ed9t \u01b0\u1edbc t\u00ednh \u0111\u01b0\u1ee3c coi l\u00e0 trung th\u1ef1c n\u1ebfu gi\u00e1 tr\u1ecb \u01b0\u1edbc t\u00ednh \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 r\u00f5 r\u00e0ng, b\u1ea3n ch\u1ea5t v\u00e0 c\u00e1c h\u1ea1n ch\u1ebf c\u1ee7a qu\u00e1 tr\u00ecnh \u01b0\u1edbc t\u00ednh \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch v\u00e0 kh\u00f4ng c\u00f3 sai s\u00f3t trong vi\u1ec7c l\u1ef1a ch\u1ecdn s\u1ed1 li\u1ec7u ph\u00f9 h\u1ee3p trong qu\u00e1 tr\u00ecnh \u01b0\u1edbc t\u00ednh.<\/span><\/p>\n

2. Th\u00f4ng tin t\u00e0i ch\u00ednh ph\u1ea3i th\u00edch h\u1ee3p \u0111\u1ec3 gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u1ef1 \u0111o\u00e1n, ph\u00e2n t\u00edch v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf.<\/span><\/h2>\n

3. Th\u00f4ng tin t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u0111\u1ea7y \u0111\u1ee7 tr\u00ean m\u1ecdi kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu. Th\u00f4ng tin \u0111\u01b0\u1ee3c coi l\u00e0 tr\u1ecdng y\u1ebfu trong tr\u01b0\u1eddng h\u1ee3p n\u1ebfu thi\u1ebfu th\u00f4ng tin\u00a0ho\u1eb7c th\u00f4ng tin thi\u1ebfu ch\u00ednh x\u00e1c c\u00f3 th\u1ec3 l\u00e0m \u1ea3nh h\u01b0\u1edfng t\u1edbi quy\u1ebft \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o. T\u00ednh tr\u1ecdng y\u1ebfu d\u1ef1a v\u00e0o b\u1ea3n ch\u1ea5t v\u00e0 \u0111\u1ed9 l\u1edbn, ho\u1eb7c c\u1ea3 hai, c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c c\u00f3 li\u00ean quan \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb c\u1ee5 th\u1ec3.<\/span><\/h2>\n

4. Th\u00f4ng tin t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f3 th\u1ec3 ki\u1ec3m ch\u1ee9ng, k\u1ecbp th\u1eddi v\u00e0 d\u1ec5 hi\u1ec3u.<\/span><\/h2>\n

5. Th\u00f4ng tin t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u1ea5t qu\u00e1n v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n; So s\u00e1nh \u0111\u01b0\u1ee3c gi\u1eefa c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba v\u1edbi nhau.<\/span><\/h2>\n

6. C\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c mi\u1ec5n tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng \u0111\u00e1nh l\u1ea1i s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, doanh nghi\u1ec7p si\u00eau nh\u1ecf theo Th\u00f4ng t\u01b0 133.theo nguy\u00ean t\u1eafc li\u00ean t\u1ee5c trong m\u1ed7i ph\u1ea7n.<\/span><\/h2>\n

\u0110\u1ec3 hi\u1ec3u th\u00eam v\u1ec1 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam nh\u1eefng b\u00e0i vi\u1ebft:<\/span><\/p>\n

H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, doanh nghi\u1ec7p si\u00eau nh\u1ecf theo Th\u00f4ng t\u01b0 133.<\/a><\/span><\/p>\n

B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh M\u1eabu B02 \u2013 DNN theo Th\u00f4ng t\u01b0 133.<\/a><\/span><\/p>\n

B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1eabu B09 \u2013 DNN theo th\u00f4ng t\u01b0 133 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c .<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017. \u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i..<\/p>\n","protected":false},"author":7,"featured_media":26034,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3824,3825],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26023"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=26023"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26023\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26034"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=26023"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=26023"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}